TMI Blog2018 (3) TMI 1500X X X X Extracts X X X X X X X X Extracts X X X X ..... umption and on that ground itself the proceeding was supposed to be dropped - In the case of export, the AR-4s was signed by the jurisdictional officer therefore, whatever declaration was made was found correct and accepted by the jurisdictional officer. Therefore, there is no material contrary on record to dispute the factual position of non-avaiment of CENVAT credit - appeal dismissed - decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng CENVAT Credit under rule 57A of the Central Excise Rules, 1944. Adjudicating authority dropped the proceeding on the ground that the respondent in their AR4s issued for export of the goods made a declaration that they have not availed CENVAT Credit. Learned Commissioner also recorded that whatever credit was availed the same has been reversed prior to the removal of exempted goods for export as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent during personal hearing on the basis that all the AR4s bear an endorsement by Central Excise officers; that no MODVAT Credit was availed. She submits that before the adjudicating authority only photocopy of AR4s and shipping bills were available on records and no verification of the said documents was done by the departmental officers. Therefore, the fact that whether the appellant has availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of export, the AR-4s was signed by the jurisdictional officer therefore, whatever declaration was made was found correct and accepted by the jurisdictional officer. Therefore, there is no material contrary on record to dispute the factual position of non-avaiment of CENVAT credit. In these circumstances, we observed that neither the show-cause notice nor the departments appeal has any basis in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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